Shark Corporation
the Following Information Pertains to Shark Corporation -Refer to Shark Corporation

question 77

Multiple Choice

Shark Corporation
The following information pertains to Shark Corporation: $$\begin{array} { l l } \text { Beginning inventory } & 0 \text { units } \\\text { Ending Finished Goods Inventory } & 6,000 \text { units } \\\text { Direct labour per unit } & \$ 22 \\\text { Direct materials per unit } & 18 \\\text { Variable manufacturing overhead per unit } & 6 \\\text { Fixed manufacturing overhead per unit } & 12 \\\text { Variable selling costs per unit } & 14 \\\text { Fixed selling costs per unit } & 16\end{array}$$
-Refer to Shark Corporation. What is the value of ending Finished Goods Inventory using the variable costing method?

• A) $276,000
• B) $320,000
• C) $250,000
• D) $390,000

---

Definitions:

Air Passages

The parts of the respiratory system through which air travels, including the nose, throat (pharynx), windpipe (trachea), and lungs' airways (bronchi).

Aldehyde Dehydrogenase

An enzyme involved in the breakdown of aldehydes into acids, playing a critical role in the metabolism of alcohol in the liver.

Metabolizes Alcohol

The biological process by which the body breaks down alcohol, primarily through the action of the liver enzymes.

Delta Waves

Strong, slow brain waves usually emitted during stage 4 sleep.